JESS ELECTRICAL SERVICES LIMITED


Directors	S. Kelly
	J. Reynolds


Registered Address	10 Nealands Road
	Edinburgh
	EH16 4WP


Registered Number	SC788733 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,915		7,829
			5,915		7,829
Current assets
Debtors	4	33,848		28,519
Cash at bank and on hand		5,578		7,958
		39,426		36,477
Creditors amounts falling due within one year	5	(43,501)		(40,450)
Net current assets (liabilities)			(4,075)		(3,973)
Total assets less current liabilities			1,840		3,856
Provisions for liabilities	6		(1,124)		-
Net assets			716		3,856
Capital and reserves
Called up share capital			2		2
Profit and loss account			714		3,854
Shareholders' funds			716		3,856

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2026, and are signed on its behalf by:

J. Reynolds
Director

S. Kelly
Director

Registered Company No. SC788733

JESS ELECTRICAL SERVICES LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Vehicles	5
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	9,995	-	9,995
Additions	-	90	90
At 30 November 25	9,995	90	10,085
Depreciation and impairment
At 01 December 24	2,166	-	2,166
Charge for year	1,999	5	2,004
At 30 November 25	4,165	5	4,170
Net book value
At 30 November 25	5,830	85	5,915
At 30 November 24	7,829	-	7,829

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	20,215	6,202
Other debtors	13,633	22,317
Total	33,848	28,519

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	2,917
Taxation and social security	3,838	67
Other creditors	36,183	34,476
Accrued liabilities and deferred income	3,480	2,990
Total	43,501	40,450

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,124	-
Total	1,124	-